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Budgeting process- the case of Imprensa Nacional-Casa da Moeda
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Resumo(s)
Traditional budgeting is almost universally performed, but criticism has been increasing and
alternative methods emerging. As the usefulness of budgeting depends on an organiztion’s
business and people, a case-study was conducted. This work project aimed to describe and to
analyze the budgeting process at Imprensa Nacional-Casa da Moeda. The research revealed
that its current system cannot be defined as traditional budgeting, since its organizational
structure is not totally centralized. Moreover, the results indicated that no alternative
budgeting technique could be used, even though the current procedures could be improved
within the limitations of being a public limited company.
Descrição
Palavras-chave
Budgeting Planning Financial control Beyond budgeting